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For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.

HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24.

All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to other potential clients. Fee disputes cause significant problems, however.

This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.

HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents and their taxpayer clients for 2024-25.

A lot has changed since P11D forms were introduced in the early 1960s. In April 2016, the voluntary payrolling of benefits in kind was introduced.

UPDATE: 

Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a

If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of self-employed sub-postmasters were sacked and forced to repay large sums o

As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.

The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to evolve.